Underscores is a minimal starter theme designed for developers who want to create custom themes from the ground up. It serves as a clean foundation, offering essential templates and functions without imposing design decisions, making it ideal for those who prefer full control over their theme's structure and appearance.

• Lean, well-commented templates: Provides modern HTML5 templates with clear comments, reducing clutter and making it easier to modify code for specific needs.
• Custom template tags and functions: Includes organized template tags and helper functions in separate files, promoting clean code and preventing duplication across templates.
• Responsive navigation script: Features a JavaScript file that enables toggled dropdown menus on small screens, offering a responsive base ready for custom styling.
• Sample CSS layouts and starter styles: Offers two sample layout options for sidebars and smartly organized starter CSS, helping developers quickly prototype designs.
• Optional custom header and 404 template: Includes an optional custom header implementation and a helpful 404 template, adding flexibility without complexity.